IWA 48:2024
What is IWA 48:2024?
IWA 48 guidance for implementing and reporting ESG: six overarching principles, a governed risk and opportunity framework, accountability and transparency, interested party identification and engagement, materiality on robust data, a common KPI framework with profile indicators, environmental, social and governance frameworks and KPIs, leadership with constructive challenge and an ESG-aligned culture, credible communication, evidence-led conformity assessment, reporting principles and coverage, assurance, and continual improvement. It comprises 29 controls organised across 7 domains, and applies in International.
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